This seminar will cover the application of the special VAT Margin Scheme for Travel Agents in the light of domestic VAT legislation, the EU VAT Directive and the relevant jurisprudence of the Court of Justice of the EU (CJEU). The topics to be covered will include:

• Background to the Travel Agents Scheme
• Scope of the Travel Agents Scheme
• Mechanics of the scheme, including deemed single supply and place of supply
• Calculation of Margin and VAT due
• In-house and outsourced services
• Non-EU supplies
• Relevant CJEU case law

To claim the FATTA Member discount when booking online, select 'Non-MIT Members'  from the drop-down, and insert coupon: fatta250320 at checkout. This offer is valid for registered FATTA members only. A participant’s eligibility for the offer claimed is subject to final confirmation by the Malta Institute of Taxation.